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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,715 Documents
 69   70   71   72   73 
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, KOMPLEKSITAS TUGAS DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA INSTANSI PEMERINTAH DAERAH (Survei Pada SKPD Pemerintah Kabupaten Bengkalis) Yeandrawita -; Muhammad Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to test the effect of budget participation, information asymmetry, the emphasis budget and complexity of the task on the government budgetary slack in Bengkalis. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 128 people but the samples that can processed is 104 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that effect budgetary slack and only one variable that does not have an influence on budgetary slack. The result of this information asymmetry, the complexity in the task and budget emphasis have significantly effect on budgetary slack. While budget partiscipation don’t have significantly effect on budgetary slack.Keywords: Budget Participation, Information Asymmetry, The Complexity of The task, Budget Emphasis, and Budgetary Slack.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMITMEN ORGANISASI, DAN BUDAYA KERJA TERHADAP KINERJA INTERNAL AUDITOR DI BPKP PROVINSI Muhammad Taufik Akbar; Hardi -; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This Research is aimed to know the effect of profesionalism , independence, organizational commitment and work culture to performance of internal auditors. This research is held at BPKP Riau province, The population of this study are internal auditors of BPKP. The data of this study are collected by using questionaires, and analyzed by using multiple regression. The result of this study shows that the professionalism, independence, organizational commitment and work culture have the possitive to the performent of internal auditors. The results also showed the contribution of independent variable influence on the dependent variable is equal to 82.1%. While the remaining 17.9% is influenced by other variables not included in this regression model.Keywords: Professionalism, independence, Organizational Commitment, Work Culture, and Performance of Internal Auditors.
PENGARUH KUALITAS PELAYANAN, AKSES, DAN KOMPETENSI FISKUS TERHADAP KEPUASAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN Fitrio Ramadhani; Vince Ratnawati; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of service quality, acces, and fiskus competence to the tax satisfaction fulfillment of corporate taxpayers. The population in this study is the taxpayers and listed on KPP Madya Pekanbaru.The sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that service quality, acces, and fiskus competence have effect on tax satisfaction fulfillment of corporate taxpayers.Keywords: service quality, acces, fiskus competence, and tax satisfaction
PENGARUH PROFESIONALISME, AKUNTABILITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT BADAN PEMERIKSAAN KEUANGAN (BPK) RI PERWAKILAN PROVINSI RIAU Tri Indah Maya Sari; Andreas -; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to obtain empirical evidence of Professionalism, Accountability, and Integrity to auditor quality. Study is warm up finance examiners (BPK-RI) is Riau provision. Respondents in this research is the auditors who work in finance examiners. Method using a questionnaire with the number of auditors that the sample of this research was 55 auditors work in finance examiners. Data were analyzed with Multiple Regression and Moderate Regression Analysis-MRA. The results showed that the presence of a direct effect of Professionalism, Accountability, and Integrity on the Audit Quality. Analysis using The coefficient of determination (R2) shows that jointly variables Professionalism, Accountability, and Integrity on the Audit Quality amounted to 30,3%.Keywords: Professionalism, Accountability, and Integrity on the Audit Quality.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2013 Rani, Resi Prima; Hasan, Amir; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the characteristics of the company to the amount of social responsibility disclosure in the annual report of the company. Disclosure of social responsibility include the environment, energy, safety and health of workers, etc. concerning labor, product, community involvement, and the public. Observation of previous studies showed inconsistencies and generate diversity of results. This study uses four independent variables. These variables are firm size (size), profitability, board size, and the latter is leverage. The sample used in this study was obtained by using purposive sampling method. Its population is 32 Mining Company listed on the Indonesia Stock Exchange (BEI). After deducting the criteria then acquired 29 Company as a sample. Techniques used in the test of the hypothesis of this study is multiple regression analysis with SPSS. Results from this study indicate that company size (size) and the board size is not a significant influence on the disclosure of corporate social responsibility. While profitability and leverage shows significant effects on the disclosure of social responsibility.Keywords: responsibility, company size, profitability, board size, and leverage.
PENGARUH GOOD GOVERNANCE, KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KINERJA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti) Vini Destriyani; Taufeni Taufik; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Good Governance, the Quality of Human Resources, and Information Technology Utilization Internal Control Performance Against Local Government Organisation. The population in this study was 28 SKPD in Kepulauan Meranti. Sampling technique is purposive sampling technique. Data analysis techniques to test hypotheses using multiple analysis approach. These results indicate that good governance affects the tcount> ttable 2.063> 2.009, Quality of Human Resources have significant influence with t value> ttabel 7.447> 2.009, a significant effect on Information Technology Utilization to the value t count> t table 2.076> 2.009 and Control Internal significant effect with the value t count> t table 2.491> 2.009 on the performance of the organization. While the R-square value that is equal to 0.748, which means 74.8% of the independent variable in this study could affect the dependent variable. While the remaining 25.2% is influenced by other variables not examined in this study as leadership styles, organizational culture budget participation, the application of accounting information, communication, means of support, organizational commitment, organizational communication, leadership, implementation of decentralized organizational structure characteristics of the budget, the budget clarity, feedback budget, and budget evaluation.Keywords: Good Governance, Human Resources Quality, Information Technology, Internal Control, and Performance.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Adhitya Rahman; Restu Agusti; Rofika -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the influence of dividen policy,debt policy, investment decisions and profitability to corporate value. Based on the criteria established in the purposive sampling method. This study used multiple regression analysis was used to test whether the independent variables affect the dependent variable. Based on test results, the variable debt policy, investment decisions and profitability had an influence on the acceptance of Corporate Value. While the variable dividen policy does not affect Corporate Value. The percentage effect of the independent variable on the dependent variable is 77,6%.Keywords: Dividen Policy,Debt Policy, Investment Decisions and Profitability CorporateValue
PENGARUH KEMAMPUAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR INSPEKTORAT PROVINSI RIAU Amalia Khairunnisa; Kirmizi Ritonga; Al Azhar Lukman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine: 1) the effect on the performance of the auditor's intellectual capabilities, 2) the effect of emotional intelligence on the performance of the auditor and 3) the influence of spiritual intelligence on the performance of auditors.The sample used in this study were all auditors Inspectorate Riau Province. Collecting data through a questionnaire survey method. Of the 41 questionnaires distributed, the number of questionnaires returned was 41. The data using multiple regression analysis (multiple regression) with the help of a computer program SPSS version 17.0.The results showed that: 1) The ability Intellectual positive significant effect on the Performance Auditor, 2) Emotional Intelligence positive significant effect on the Performance Auditor and 3) Spiritual Intelligence positive significant effect on the Performance Auditor .It can be concluded that the coefficient of determination 0604 or 60.4%. This figure is 60.4% explained that the auditor's performance is influenced by intellectual ability, emotional intelligence and spiritual intelligence. While the remaining 39.6% auditor's performance is explained by other variables that are not included in this study.Keywords: Ability Intellectual, Emotional Intelligence, Spiritual Intelligence, Performance Auditor.
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISME PROFESIONAL, KOMPETENSI, DAN KOMUNIKASI INTERPERSONAL AUDITOR KAP TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada KAP Di Wilayah Pekanbaru, Medan, dan Batam) Febrina Ramadhany; Zirman -; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam. The sample of this research was collected by using convenience sampling. There are one hundred and twenty five questionnaires which were spread out but only ninety nine or seventy nine point two percent questionnaires returned. That data are analyzed by multiple linear regression method and using SPSS for windows version 20. The result of this research show that experience, independence, professional skepticism, competence, and auditor interpersonal communication significantly affect the detection of fraud. The result of this research also show that experience, independence, professional skepticism, competence, and auditor interpersonal communication simultaneously affect the detection of fraud. The research also shows that the auditor’s professional skepticism variable is the most dominant variable affect detection for fraud.Keywords: experience, independence, professional skepticism, competence, interpersonal communication, and fraud detection.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS APARAT DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Amalia, Reda Dista; -, Kamaliah; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aims to examine the effect of Influence Effectiveness of Internal Control, Compliance Compensation, Morality Apparatus and Information Asymmetry on Accounting Fraud Trends. This research was conducted by using descriptive method survey. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Sample selection technique is purposive sampling. The sample used in this study were 61 respondents who served as the fourth echelon in the regional work units (SKPD) in Siak Sri Indrapura. Management and analysis of data using multiple linear regression analysis with the help of software SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that effectiveness of internal control, suitability of the compensation and apparatus morality negative effect on the tendency of accounting fraud and information asymmetry positive effect on the tendency of accounting fraud. The coefficient of determination in this study was 62.2%, while 37.8% is influenced by other variables.Keywords: Internal Control, Compensation, Morality, Information and Accounting Fraud

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